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2021 (10) TMI 204 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClassification of goods - rate of tax - Aluminium Composite Panel / sheet - HSN Code 3920 or HSN Code 7606 or HSN Code 7610? - HELD THAT:- Chapter 39 of the GST Tariff pertains to Plastics and articles thereof. Chapter 3920 covers other plates, sheets, film, foil, tape strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. The applicant has clearly stated that the impugned product is “Plastic sheet laminated with Aluminium Sheets” - In view of Tariff Heading 3920 it is clear that the impugned products, being plastic sheets laminated with aluminium sheets, are not covered under Tariff Heading 3920. Heading 7610 of GST tariff - HELD THAT:- It is seen that Heading 7610 covers Aluminium structures and its parts; aluminium plates, rods, profiles, tubes and the like, prepared for use in structures - the submissions made by the applicant do not support the fact of the subject product being termed as Aluminium Structure and/or parts thereof. From the facts and submissions before us we find that the subject product is not covered by the Tariff Heading 7610. Heading 7606 of the GST tariff - HELD THAT:- Heading 7606 of the GST tariff covers ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 mm - In the subject case, under the ‘ACP Product Information’ has mentioned that the Top and Bottom Aluminium Foil thickness in the subject products ranges upto 0.5 mm. Thus it is seen that the subject product would essentially exceed the thickness of 0.2 mm - the subject product is covered under Heading 7606 of the GST Tariff and the rate of GST on the impugned product is 18%.
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